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ANALISIS AKUNTANSI TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMBERIAN DANA ZAKAT INFAK/SEDEKAH PADA LAZIS MASJID AL-IKHLAS DESA PANDANWANGI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS AKUNTANSI TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMBERIAN DANA ZAKAT INFAK/SEDEKAH PADA LAZIS MASJID AL-IKHLAS DESA PANDANWANGI KOTA MALANG
 
Creator Rahmawati, Yasinta Anggun
Mahsuni, Abdul Wahid
Anwar, Siti Aminah
 
Description The majority of the Indonesian population embraces Islam with the obligation to pay zakat, infaq/alms. The Amil Zakat Institute at Al-Ikhlas Mosque, Pandanwangi Village, Malang City is one of the forums for distributing zakat, infaq/alms funds, so that LAZIS has an obligation to present transparent financial reports and in accordance with PSAK 109. The purpose of this study is to determine the presentation of financial statements of funds. zakat, infaq/alms and knowing the distribution system of zakat, infaq/alms managed by LAZIS Masjid Al-Ikhlas. This research uses qualitative research using descriptive method. The data collection method used in this study was interviews, observation and documentation. The data used in the form of primary data obtained from the head of LAZIS through interviews and for secondary data obtained from the treasurer by providing financial statements of expenses and financial reports of income of LAZIS Masjid Al-Ikhlas. From this study, the researchers found the results of the LAZIS Masjid Al-Ikhlas some have implemented the PSAK 109 standard, but the presentation of the financial statements of receipts and expenditures is done separately and has not presented the assets under management, for the revenue section of the amil portion, the related presentation has not been carried out. decrease in non-cash assets.Keywords: PSAK 109, Zakat Accounting, ZIS
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15065
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15065/11261
 
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